The Bervies Limited - Accounts

The Bervies Limited - Accounts

THE BERVIES LIMITED - Company Information

Print Friendly Version

2020-06-01 2021-05-31 false No description of principal activity Capium Accounts Production 1.1 SC230486 bus:AbridgedAccounts 2020-06-01 2021-05-31 SC230486 bus:FRS102 2020-06-01 2021-05-31 SC230486 bus:AuditExemptWithAccountantsReport 2020-06-01 2021-05-31 SC230486 bus:SmallCompaniesRegimeForAccounts 2020-06-01 2021-05-31 SC230486 bus:PrivateLimitedCompanyLtd 2020-06-01 2021-05-31 SC230486 2020-06-01 2021-05-31 SC230486 2021-05-31 SC230486 bus:RegisteredOffice 2020-06-01 2021-05-31 SC230486 core:WithinOneYear 2021-05-31 SC230486 core:AfterOneYear 2021-05-31 SC230486 bus:Director1 2020-06-01 2021-05-31 SC230486 bus:Director1 2021-05-31 SC230486 bus:Director1 2019-06-01 2020-05-31 SC230486 bus:Director2 2020-06-01 2021-05-31 SC230486 bus:Director2 2021-05-31 SC230486 bus:Director2 2019-06-01 2020-05-31 SC230486 2019-06-01 SC230486 bus:CompanySecretary1 2020-06-01 2021-05-31 SC230486 bus:LeadAgentIfApplicable 2020-06-01 2021-05-31 SC230486 2019-06-01 2020-05-31 SC230486 2020-05-31 SC230486 core:WithinOneYear 2020-05-31 SC230486 core:AfterOneYear 2020-05-31 SC230486 bus:EntityAccountantsOrAuditors 2019-06-01 2020-05-31 SC230486 bus:OrdinaryShareClass1 2020-06-01 2021-05-31 SC230486 bus:OrdinaryShareClass1 2021-05-31 SC230486 bus:OrdinaryShareClass1 2019-06-01 2020-05-31 SC230486 bus:OrdinaryShareClass1 2020-05-31 SC230486 core:PlantMachinery 2020-06-01 2021-05-31 SC230486 core:PlantMachinery 2021-05-31 SC230486 core:PlantMachinery 2020-05-31 SC230486 core:ComputerEquipment 2020-06-01 2021-05-31 SC230486 core:ComputerEquipment 2021-05-31 SC230486 core:ComputerEquipment 2020-05-31 SC230486 core:FurnitureFittings 2020-06-01 2021-05-31 SC230486 core:FurnitureFittings 2021-05-31 SC230486 core:FurnitureFittings 2020-05-31 SC230486 core:LandBuildings 2020-06-01 2021-05-31 SC230486 core:LandBuildings 2021-05-31 SC230486 core:LandBuildings 2020-05-31 SC230486 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2021-05-31 SC230486 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2020-05-31 SC230486 core:CostValuation core:Non-currentFinancialInstruments 2021-05-31 SC230486 core:CostValuation core:Non-currentFinancialInstruments 2020-05-31 SC230486 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2021-05-31 SC230486 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2021-05-31 SC230486 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2021-05-31 SC230486 core:Non-currentFinancialInstruments 2021-05-31 SC230486 core:Non-currentFinancialInstruments 2020-05-31 SC230486 core:ShareCapital 2021-05-31 SC230486 core:ShareCapital 2020-05-31 SC230486 core:RetainedEarningsAccumulatedLosses 2021-05-31 SC230486 core:RetainedEarningsAccumulatedLosses 2020-05-31 SC230486 dpl:Item1 2020-06-01 SC230486 dpl:Item1 2021-05-31 SC230486 dpl:Item1 2019-06-01 SC230486 dpl:Item1 2020-05-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: SC230486


 

 

 

THE BERVIES LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 June 2020

End date: 31 May 2021

The Bervies Limited
Contents Page
For the year ended 31 May 2021
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 May 2021 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Shaun Brown Accountants Ltd
31 May 2021



....................................................
Shaun Brown Accountants Ltd
14A Hartness Road
Gilwilly Industrial Estate
Penrith
Cumbria
CA11 9BD
31 May 2022
1
 
 		 Notes
 		 2021
£		   2020
£
Fixed assets      
Tangible fixed assets 586,221    245,981 
586,221    245,981 
Current assets      
Debtors 0    60,795 
Cash at bank and in hand 8,361    4,770 
8,361    65,565 
Creditors: amount falling due within one year (1,415,828)   (1,117,781)
Net current liabilities (1,407,467)   (1,052,216)
 
Total assets less current liabilities (821,246)   (806,235)
Net liabilities (821,246)   (806,235)
 

Capital and reserves 		     
Called up share capital 600,000    600,000 
Profit and loss account (1,421,246)   (1,406,235)
Shareholder's funds (821,246)   (806,235)
 


For the year ended 31 May 2021 the company was entitled to exemption from audit under section 477 of the companies act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the companies act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 31 May 2022 and were signed on its behalf by:


--------------------------------
Mr J Basford
Director
2
General Information
The Bervies Limited is a private company, limited by shares, registered in , registration number SC230486, registration address 24 Bractullo Gardens, Letham, Forfar, Angus, DD8 2XG

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Improvements to property 5% Straight Line
Land and Buildings 5% Straight Line
Plant and Machinery 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 0 (2020 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Improvements to property   Fixtures and Fittings   Land and Buildings   Total
  £   £   £   £   £   £
At 01 June 2020 104,988    7,911    81,474    155,785    209,345    559,503 
Additions 2,460    -    795    -    377,086    380,341 
Disposals -    -    -    -    -    - 
At 31 May 2021 107,448    7,911    82,269    155,785    586,431    939,844 
Depreciation
At 01 June 2020 100,859    5,197    15,804    139,387    52,275    313,522 
Charge for year 1,647    679    4,113    4,099    29,563    40,101 
On disposals -    -    -    -    -    - 
At 31 May 2021 102,506    5,876    19,917    143,486    81,838    353,623 
Net book values
Closing balance as at 31 May 2021 4,942    2,035    62,352    12,299    504,593    586,221 
Opening balance as at 01 June 2020 4,129    2,714    65,670    16,398    157,070    245,981 


4.

Share Capital

Allotted, called up and fully paid
2021
£		   2020
£
600,000 Class A shares of £1.00 each 600,000    600,000 
600,000    600,000 

3